{ "article": { "LEGIARTI000006319350": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006319350", "URL": "article/LEGI/ARTI/00/00/06/31/93/LEGIARTI000006319350.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEHDXXXXXX017AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006306885", "@num": "1647 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313510", "@num": "1668 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1668 A bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312948", "@num": "1736", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1736 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313797", "@num": "1762 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1762 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315415", "@num": "L174", "#text": "Livre des procédures fiscales - art. L174 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163185", "@fin": "2999-01-01", "#text": "4 : Fiscalité directe locale", "@debut": "2999-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147481", "@fin": "2999-01-01", "#text": "B : Mesures fiscales", "@debut": "1996-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134104", "@fin": "2999-01-01", "#text": "I : Impôts et revenus autorisés", "@debut": "1996-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114732", "@fin": "2999-01-01", "#text": "Titre I : Dispositions relatives aux ressources", "@debut": "1996-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084583", "@fin": "2999-01-01", "#text": "Première partie : Conditions générales de l'équilibre financier", "@debut": "1996-01-01" } ] }, "@cid": "JORFTEXT000000191068", "@nor": "ECOX9500136L", "@num": "95-1346", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 1996 (n° 95-1346 du 30 décembre 1995)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000191068", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 95-1346 du 30 décembre 1995 de finances pour 1996 (1)", "@debut": "1996-01-01", "@id_txt": "LEGITEXT000005620086", "@c_titre_court": "Loi n° 95-1346 du 30 décembre 1995" } ], "@date_publi": "1995-12-31", "@date_signature": "1995-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006319350", "@fin": "2999-01-01", "@num": "17", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006306885": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647 E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006306885", "URL": "article/LEGI/ARTI/00/00/06/30/68/LEGIARTI000006306885.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1647AIXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1647 B sexies, 1647 D", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006319350", "@num": "17", "#text": "Loi - art. 17 () JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000191068", "#text": "Loi 95-1346 1995-12-30 art. 32 Finances pour 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "LEGIARTI000019063596", "@num": "1", "#text": "Décret n°2008-591 du 23 juin 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019061780", "@nortexte": "ECEL0812605D", "@numtexte": "2008-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-23" }, { "@id": "LEGIARTI000025085012", "@num": "2", "#text": "Arrêté du 21 décembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055874", "@nortexte": "BCRE1135145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-21" }, { "@id": "LEGIARTI000019065929", "@num": "344-0 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020425570", "@num": "40 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 40 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036140", "@num": "1679 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1679 septies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023408726", "@num": "1647 C quinquies B", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641215", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179847", "@num": "344 I-0 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 I-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1996-11-08 6E-6-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147092", "@fin": "2010-01-01", "#text": "Chapitre II ter : Cotisation minimum de la taxe professionnelle.", "@debut": "1980-01-11" }, { "@id": "LEGISCTA000022887949", "@fin": "2999-01-01", "#text": "Chapitre II ter : Cotisation foncière des entreprises : cotisation minimum", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306885", "@fin": "1997-04-11", "@num": "1647 E", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306886", "@fin": "1999-03-31", "@num": "1647 E", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306887", "@fin": "2002-01-01", "@num": "1647 E", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306888", "@fin": "2008-11-01", "@num": "1647 E", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036143", "@fin": "2009-01-01", "@num": "1647 E", "@etat": "MODIFIE", "@debut": "2008-11-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000020052253", "@fin": "2010-01-01", "@num": "1647 E", "@etat": "ABROGE", "@debut": "2009-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Au titre de 1996 et des années suivantes, la cotisation de taxe professionnelle des entreprises dont le chiffre d'affaires réalisé au cours de l'année précédant celle au titre de laquelle l'imposition est établie ou au cours de l'exercice de douze mois clos pendant cette période, lorsque cet exercice ne coïncide pas avec l'année civile, est supérieur à 50 millions de francs est au moins égale à 0,35 p. 100 de la valeur ajoutée, telle qu'elle est définie au II de l'article 1647 B sexies, produite par ces entreprises au cours de la même période (1).
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Cette imposition minimale ne peut avoir pour effet de mettre à la charge de l'entreprise un supplément d'imposition excédant, pour 1996 deux fois et demie, pour 1997 trois fois et, pour 1998 quatre fois la cotisation définie au III.
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II. Le supplément d'imposition, défini par différence entre la cotisation résultant des dispositions du I et la cotisation de taxe professionnelle déterminée selon les règles définies au III, est versé au fonds national de péréquation de la taxe professionnelle. La dotation budgétaire de l'Etat au fonds est réduite à due concurrence. Cette réduction est prise en compte dans le calcul à structure constante défini à l'article 32 de la loi de finances pour 1996 (n° 95-1346 du 30 décembre 1995) à hauteur de 300 millions de francs en 1996.
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III. Pour l'application du II, la cotisation de taxe professionnelle est déterminée conformément aux dispositions du I bis de l'article 1647 B sexies. Elle est majorée du montant de cotisation prévu à l'article 1647 D. Elle est également augmentée du montant de cotisation correspondant aux exonérations temporaires appliquées à l'entreprise ainsi que de celui correspondant aux abattements et exonérations permanents accordés à l'entreprise sur délibération des collectivités locales.
\n
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IV. Le montant et les éléments de calcul de la valeur ajoutée définie au I, le montant des cotisations de taxe professionnelle de l'entreprise déterminées conformément au III et la liquidation du supplément d'imposition défini au II font l'objet d'une déclaration par le redevable auprès du comptable du Trésor dont relève son principal établissement avant le 31 décembre de l'année au titre de laquelle les cotisations de taxe professionnelle visées au III sont dues.
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" } }, "LEGIARTI000006312948": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1736", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006312948", "URL": "article/LEGI/ARTI/00/00/06/31/29/LEGIARTI000006312948.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1736AAXXXXXAH" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1725 à 1734, 1740 ter, 1756, 1756 ter, 1762 sexies, 1763 à 1768, 1768 bis, 1768 ter, 1770 bis, 1784, 1785 D, 1788 quinquies, 1788 sexies, 1788 septies, 1826 à 1836, 1840 H à 1840 N quater, 1840 N nonies, 1736, 1695 ter, 1740 nonies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006319350", "@num": "17", "#text": "Loi - art. 17 () JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000193354", "#text": "Loi 96-314 1996-04-12 [*DDOEF*] art. 39 III, V JORF 13 avril 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "JORFTEXT000000193354", "#text": "Loi 96-314 1996-04-12 art. 39 V", "@sens": "source", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "LEGIARTI000037520282", "@num": "10", "#text": "LOI n°2018-898 du 23 octobre 2018 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037518803", "@nortexte": "CPAE1805937L", "@numtexte": "2018-898", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-10-23" }, { "@id": "LEGIARTI000046852598", "@num": "3", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000048826202", "@num": "1649 A bis", "#text": "Code général des impôts, CGI. - art. 1649 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023364617", "@num": "1649 A quater", "#text": "Code général des impôts, CGI. - art. 1649 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160222", "@num": "1649 A ter", "#text": "Code général des impôts, CGI. - art. 1649 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428635", "@num": "1729-0 A", "#text": "Code général des impôts, CGI. - art. 1729-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981533", "@num": "1740 D", "#text": "Code général des impôts, CGI. - art. 1740 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030751913", "@num": "240", "#text": "Code général des impôts, CGI. - art. 240 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147254", "@fin": "2006-01-01", "#text": "A : Sanctions fiscales.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312941", "@fin": "1976-12-30", "@num": "1736", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243039", "@fin": "1976-12-30", "@num": "1736", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312942", "@fin": "1987-08-10", "@num": "1736", "@etat": "MODIFIE", "@debut": "1976-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312943", "@fin": "1987-07-09", "@num": "1736", "@etat": "MODIFIE_MORT_NE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312944", "@fin": "1992-07-04", "@num": "1736", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312945", "@fin": "1993-08-18", "@num": "1736", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312946", "@fin": "1995-10-27", "@num": "1736", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312947", "@fin": "1996-05-12", "@num": "1736", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312948", "@fin": "2000-03-31", "@num": "1736", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312949", "@fin": "2000-12-31", "@num": "1736", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312950", "@fin": "2004-03-27", "@num": "1736", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312951", "@fin": "2005-03-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312952", "@fin": "2006-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2005-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312953", "@fin": "2005-12-31", "@num": "1736", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312954", "@fin": "2005-12-31", "@num": "1736", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312955", "@fin": "2007-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312956", "@fin": "2009-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058476", "@fin": "2010-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020906055", "@fin": "2010-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641596", "@fin": "2011-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381020", "@fin": "2011-07-31", "@num": "1736", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024453186", "@fin": "2012-03-16", "@num": "1736", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025515898", "@fin": "2013-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946733", "@fin": "2013-12-08", "@num": "1736", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028311984", "@fin": "2014-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028450547", "@fin": "2014-08-10", "@num": "1736", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355844", "@fin": "2015-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752207", "@fin": "2016-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447453", "@fin": "2016-07-24", "@num": "1736", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033042796", "@fin": "2017-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2016-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033856285", "@fin": "2017-05-05", "@num": "1736", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596276", "@fin": "2017-09-22", "@num": "1736", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033812291", "@fin": "2017-09-22", "@num": "1736", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033843587", "@fin": "2018-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2017-09-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365192", "@fin": "2018-08-12", "@num": "1736", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312454", "@fin": "2019-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000035876345", "@fin": "2018-10-25", "@num": "1736", "@etat": "MODIFIE_MORT_NE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526138", "@fin": "2019-06-08", "@num": "1736", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686385", "@fin": "2020-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988257", "@fin": "2023-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044981473", "@fin": "2022-12-31", "@num": "1736", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860794", "@fin": "2023-06-03", "@num": "1736", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623321", "@fin": "2024-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046925376", "@fin": "2024-06-02", "@num": "1736", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049641122", "@fin": "2027-01-01", "@num": "1736", "@etat": "ABROGE_DIFF", "@debut": "2024-06-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000047006062", "@fin": "2999-01-01", "@num": "1736", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les amendes, majorations, intérêts de retard prévus aux articles 1725 à 1734, 1740 ter, ((1740 nonies)) (M), 1756, 1756 ter,1762 sexies, ((1762 octies)) (M), 1763 à 1768, 1768 bis, 1768 ter, 1770 bis, 1784, au III de l'article 1785 D et aux articles 1788 quinquies, 1788 sexies, 1788 septies , 1826 à 1836, 1840 H à 1840 N quater et 1840 N nonies ainsi que les droits en sus sont constatés par l'administration fiscale.
\n
Le recouvrement et le contentieux de ces sanctions sont assurés et suivis, dans les délais et selon les règles applicables à la catégorie d'impôts qu'ils concernent, contre tous les débiteurs tenus du principal desdits impôts ou déclarés solidaires par le présent code pour le paiement des pénalités.
\n
En cas de décès du contrevenant ou s'il s'agit d'une société, en cas de dissolution, les amendes, majorations et intérêts dont il s'agit constituent une charge de la succession ou de la liquidation.
\n
(M) Modification.
\n
" } }, "LEGIARTI000006313510": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1668 A bis", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006313510", "URL": "article/LEGI/ARTI/00/00/06/31/35/LEGIARTI000006313510.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1668ACXXXXXBA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1647 E", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1647 E, IV 2è alinéa, V 1er alinéa", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006319350", "@num": "17", "#text": "Loi - art. 17 () JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000209044", "#text": "Loi 98-1266 1998-12-30 art. 44 A X JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162898", "@fin": "2999-01-01", "#text": "1 : Impôts directs et taxes assimilées. Impôt sur le revenu. Impôt sur les sociétés. Droits et pénalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147232", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133930", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313510", "@fin": "1999-03-31", "@num": "1668 A bis", "@etat": "ABROGE", "@debut": "1996-05-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La déclaration visée à l'article 1647 E est accompagnée du versement de l'impôt correspondant.
\n
Le recouvrement de l'imposition ou de la fraction d'imposition non réglée est poursuivi, le cas échéant, en vertu d'un rôle émis par le directeur des services fiscaux.
" } }, "LEGIARTI000006313797": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1762 octies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006313797", "URL": "article/LEGI/ARTI/00/00/06/31/37/LEGIARTI000006313797.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1762AIXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1647 E", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1647 E IV 3è alinéa", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006319350", "@num": "17", "#text": "Loi - art. 17 () JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162918", "@fin": "2999-01-01", "#text": "1 : Majorations de droits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147258", "@fin": "2999-01-01", "#text": "A : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313797", "@fin": "1999-03-31", "@num": "1762 octies", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313798", "@fin": "2006-01-01", "@num": "1762 octies", "@etat": "ABROGE", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le défaut de production de la déclaration ou le défaut de paiement dans le délai prévu au premier alinéa du IV de l'article 1647 E ou les omissions ou inexactitudes relevées dans les renseignements devant figurer dans la déclaration entraînent l'application d'une majoration égale à 10 p. 100 des droits mis à la charge du contribuable ou résultant de la déclaration tardive.
\n
" } }, "LEGIARTI000006315415": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L174", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006315415", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315415.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL174AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1647 E", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1647 E, V, alinéa 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1967 A", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFARTI000001691564", "@num": "7", "#text": "Loi n°75-678 du 29 juillet 1975 - art. 7, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000888299", "@numtexte": "75-678", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1975-07-29" }, { "@id": "LEGIARTI000006319350", "@num": "17", "#text": "Loi - art. 17 () JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000377595", "#text": "Décret 96-557 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000377595", "@nortexte": "BUDF9600022D", "@numtexte": "96-557", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-21" }, { "@id": "LEGIARTI000025092035", "@num": "78", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 78 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000048846734", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381163", "@num": "1640 B", "#text": "Code général des impôts, CGI. - 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Les omissions ou les erreurs concernant la taxe professionnelle peuvent être réparées par l'administration jusqu'à l'expiration de la troisième année suivant celle au titre de laquelle l'imposition est due.
\n
((Par exception aux dispositions du premier alinéa, lorsque le chiffre d'affaires ou la valeur ajoutée à raison desquels la situation du contribuable a été appréciée au regard des dispositions du I de l'article 1647 E du code général des impôts sont affectés ultérieurement par des rehaussements effectués en matière d'impôt sur le revenu ou d'impôt sur les bénéfices, les cotisations de taxe professionnelle correspondantes peuvent être établies et mises en recouvrement dans le même délai que l'impôt sur le revenu ou l'impôt sur les bénéfices correspondant aux rehaussements)) (M).
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(M) Modification.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006306885", "cible": false, "cidtexte": "JORFTEXT000000191068", "id": "LEGIARTI000006319350", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006312948", "cible": false, "cidtexte": "JORFTEXT000000191068", "id": "LEGIARTI000006319350", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006313797", "cible": false, "cidtexte": "JORFTEXT000000191068", "id": "LEGIARTI000006319350", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006313510", "cible": false, "cidtexte": "JORFTEXT000000191068", "id": "LEGIARTI000006319350", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006315415", "cible": false, "cidtexte": "JORFTEXT000000191068", "id": "LEGIARTI000006319350", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006319350", "liens_entrants": true }

Article 17 ENTIEREMENT_MODIF (LOI de finances pour 1996 (n° 95-1346 du 30 décembre 1995))